Opinion
27971-21
10-27-2021
Joseph Andrew Diruzzo Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo, Chief Special Trial Judge
The allegations contained in the petition do not give rise to a justiciable issue. That being so, it is
ORDERED that this case is dismissed because petitioner has failed to state a claim upon which relief can be granted.